An integrated circuit may contain complementary metal oxide semiconductor (CMOS) circuits which include n-channel metal oxide semiconductor (NMOS) transistors connected to p-channel metal oxide semiconductor (PMOS) transistors, in which the gates of the NMOS and PMOS transistors are formed of polycrystalline silicon, commonly known as polysilicon. The integrated circuit may also contain a resistors formed of polysilicon gate material. It may be desirable to form polysilicon resistors with sheet resistances over 1000 ohms/square, and may further be desirable to minimize fabrication cost and complexity of the integrated circuit.